Basic as a source of financing public needs

Category: Izvorni znanstveni članak 

  • Dubravka Mahacek , State Audit Office, Regional office Požega, Croatia
  • Svjetlana Letinic, Polytechnic in Pozega, Croatia
  • Berislav Bolfek, University of Zadar, Croatia

Needs of the population in a particular area are financed from the budget. The volume of budgetary funds determines the ability of satisfying those needs. Budget fund sources of local units are prescribed by legal provisions. The attention is on their purposeful disbursement. Audit process confirms the credibility of financial statements. This paper presents county budget realization from 2008 to 2012 and the use of funds. Local units apply accounting system of budget accounting. Expenditures are recorded pursuant to prescribed method and according to expenditure type, which is shown in tables. The aim is to investigate the movement to achieve total revenue Pozega-Slavonia County in relation to the achievement of all counties and show its capabilities in meeting the needs of the population. The assumption confirmed in this paper is that Požega-Slavonia County budget revenues in the observed period are decreasing, which affects the possibilities of meeting county population’s needs. Methods used in this paper are analysis method which monitors the trend of revenues and receipts of Požega-Slavonia County from 2008 to 2012, within the frame of achievement at the level of all counties. Observed county was compared according to achievements with all other counties and using synthesis method all data has been unified which led to the comparison of income trends between observed county and other counties. The volume of total revenues and the possibility of their realization affect the ability to meet public needs under county jurisdiction. It was found that Požega-Slavonia County budget does not significantly participate in realization of total revenues at the level of all counties, and when there is no possibility of significantly impacting the increase of budget revenues, more attention should be given to rational spending of available funds.



budget, audit, public needs, local units

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